Dampak Modal Intelektual Hijau terhadap Pengungkapan Sukarela Emisi Karbon

Lin Oktris

Abstract


The purpose of this research is to analyze the effect of green intellectual capital on voluntary carbon emissions disclosure in IDX listed non financial companies in 2010-2014 with 40 companies samples. This research focuses on internal aspects side. This research methodology is multiple regression analysis. The results show that green intellectual capital have positive effect on voluntary carbon emissions disclosures. The results have contribution in disclosure of carbon emissions research for educators and stakeholders. The novelty of this research is to analyze new variables such as green intellectual capital. There are only 40 sample companiesbecause the disclosure of carbon emissions in Indonesia is still voluntary. Because samples only from Indonesia companies so the results cannot be generalized in ASEAN countries, Forfuture research, researcher can use primary data to measure green intellectual capital so that it reflects the perception of the company

Keywords


Green intellectual capital, voluntary carbon emissions disclosure

Full Text:

PDF

References


Andrew, J. & Cortese, C. (2011). Carbon Disclosures: Comparability, the Carbon Disclosure Project and the Greenhouse Gas Protocol. AAFBJ, 5(4).

Bansal, P. (2005). Evolving sustainably: A longitudinal study of corporate sustainable development. Strategic Management Journal, 26(3), 197-218. http://dx.doi.org/10.1002/smj.44.

Barney, J.B. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99-120.

Bebbington, J. & Larrinaga-Gonza´lez, C. (2008). Carbon trading: accounting and reportingissues. European Accounting Review, 17(4), 697-717.

Branwijck, D. (2012), Corporate Social Responsibility + Intellectual Capital = Integrated Reporting ?Proceedings of the 4thEuropean Conference on Intellectual Capital, Arcada University of Applied Sciences, Helsinki, April, pp. 75 – 85.

Chang, C. H. & Chen, Y.S. (2012). The determinants of green intellectual capital. Management Decision,50 (1), 74-94.

Chen, Y.-S., Lai, S.-B. and Wen, C.-T. (2006). The influence of green innovation performance on corporate advantage in Taiwan. Journal of Business Ethics, 67(4), 331-339.

Chen, Y.S. (2008). The positive effect of green intellectual capital on competitive advantages of firms. Journal of Business Ethics, 77 (3), 271-286.

Choi, B., Lee, D. &Psaros, J. (2013), An analysis of Australian company carbon emission disclosures. Pacific Accounting Review, 25(1), 58-79

Cordazzo, M. (2005). ICD statements vs. environmental and social reports: an empirical analysis of their convergences in the Italian context.Journal of Intellectual Capital, 6(3), 441-464.

Dawkins, C. &Fraas, J. (2011). The Impact of Environmental Performance and Visibilityon Corporate Climate Change Disclosure. Journal of Business Ethics,100 (2):303 – 322.

Dzinkowski, R. (2000). The value of intellectual capital. Journal of Business Strategy, 2(4), 3-4.

Edvinsson, L. & Malone, M.S. (1997). Intellectual Capital: Realizing Your Company’s True Value by Finding its Hidden Roots, Harper Collin Publishers, New York, NY.

Haque, S.& Islam, M.A. (2012). Stakeholder Pressures and Climate Change Disclosure: Australian Evidence . In AFAANZ 2012 Open Conference Proceedings, Accounting and Finance Association of Australia and New Zealand (AFAANZ), Melbourne, VIC, 1-31

Hart, S.L. (1995). A natural-resource-based view of the firm. Academy of Management Review, 20(4), 986-1014.

IPCC. (2007), Climate Change, 2007: Synthesis Report.Diunduh di http://www.ipcc.ch/pdf/assessmentreport/ar4/wg2/ar4_wg2_full_report.pdf

Johnson, W.H.A. (1999). An integrative taxonomy of intellectual capital: measuring the stock and flow of intellectual capital components in the firm. International Journal of Technology Management, 18 (5), pp. 562-75.

Kementerian Lingkungan Hidup. (2012.) Laporan Hasil Penilaian Program Peringkat Kinerja Perusahaan Dalam Pengelolaan Lingkungan Hidup 2012. Jakarta : Badan Penerbit Kementerian LingkunganHidup.

Kementerian Lingkungan Hidup. (2012). Buku 1 Pedoman Penyelenggaraan Inventarisasi Gas Rumah Kaca Nasional. Jakarta : Badan Penerbit Kementerian Lingkungan Hidup.

Kollmuss, A & Agyeman, J. (2002). Mind The Gap: Why Do People Act Environmentally and What are The Barriers to Pro-environmental Behavior?.Environmental Education Research, 8 (3). Taylor & Francis Group.

Luo, L., Tang, Q. & Lan, Y. (2013). Comparison of propensity for carbon disclosure between developing and developed countries.Accounting Research Journal26(1), 6 - 34

Orsato, R.J. (2006). Competitive environmental strategies: when does it pay to be green? California Management Review, 48(2), 27-43.

Pellegrino. C. & Lodhia, S. (2012). Climate change accounting and the Australian mining industry: Exploring the links between corporate disclosure and the generation of legitimacy. 1st Cleaner Prod., 36, 68-82.

Pinkse, J. & Kolk, A. (2009).International Business and Global Climate Change, Taylor & Francis, Basingstoke.

Rivera, J. & De Leon, P. (2005). Chief executive officers and voluntary environmental performance: Costa Rica’s certification for sustainable tourism. Policy Sciences, 38, 107-127.

Stern. N (2007). The Economics of Climate Change: The Stern Review. Cambridge University Press, Cambridge. ISBN-13: 9780521700801. Pages: 692.

Stewart, T A. (1997). Intellectual Capital: The New Wealth of Organizations. New York: Doubleday.

Suwardjono. (2005). Teori Akuntansi Perekayasaan Pelaporan Keuangan, Edisi ke-3 BPFE, Yogyakarta

Yahya, N.A., Arshad, R. & Kamaluddin, A. (2014). Measuring Green Intellectual Capital in Malaysian Environmentally Sensitive Companies. International Journal of Business and Management Study, 1 (12), 92-96.

Zheng, Y.(2011). Showing up your carbon information. World IT Manager. 5: 24-24.




DOI: https://doi.org/10.36766/ijag.v2i1.12

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.